International Journal of Corporate Strategy and Social Responsibility
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International Journal of Corporate Strategy and Social Responsibility (2 papers in press)
Millennials Understanding of CSR Actions: A Case Study of GAP and Mind Mapping by Li Zhao, Lauren Copeland Abstract: This study explored millennial consumers understanding process on Corporate Social Responsibility (CSR). By incorporating theories regarding brand image, consumer-brand relationships, and sustainability, with a focus on how CSR actions impact these conceptual constructs, this study investigated how U.S. millennial consumers perceive CSR and to what extent they are cognizant of CSR actions. Personal Mind Mapping (PMM) research method was employed with twenty-one millennial consumers in the U.S. Results indicated participants revealed a lack in information on CSR related concepts. Transparent and proactive CSR practices are needed to obtain consumers trust. It was found that consumers were interested in sustainability and they wanted to contribute to sustainability as well. In addition, this study shows the importance of CSR communications and suggests government, media and academics should consider educating consumers about CSR information in order to urge companies sustainability. Keywords: Brand image; Consumer perception; Corporate Social Responsibility; Personal Mind Mapping (PMM).
A longitudinal analysis of firm expected market value, environmental, social and governance disclosure by Amna Riaz, A.A. Ousama Abstract: Environmental, social and governance (ESG) information has increased significantly in recent decades due to the interest in sustainable reporting. This paper examines the impact of ESG disclosure on firm expected market value. The data was collected using a multi-country cross-sectional approach (i.e. the sample consists of developed and developing counties over a period 2012-2015). The relationships were tested using regression analysis. The paper found that there is a significant positive relationship between social and governance information and firm expected market value. Whereas, environmental disclosure has a significant negative relationship with firm expected market value. The findings indicate that social and governance information affects firm expected market value, as companies with high disclosure will have greater market value. Nevertheless, companies with high environmental information have low firm expected market value. The findings are the in the interest of companies, stakeholders and policy-makers to assess the current ESG reporting practices and its impact on the expected market value. Such efforts promote greater global transparency and sustainable market value. Keywords: Environmental; social; governance; information; reporting; firm expected market value; international sample; longitudinal analysis.